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United Breast Cancer Foundation

CharityWatch report issued
January 2022

F
CharityWatch Grade
Our independent grade based
on a number of factors.
 
7%
Program Percentage
Amount spent on programs
relative to overhead.
 
$76
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

United Breast Cancer Foundation
P.O. Box 2421
Huntington, NY 11743

Other Names

None

Tax Status

501(c)3

Website

www.ubcf.org

Stated Mission

To make a positive difference in the lives of those affected by breast cancer. Aids in providing screening, treatment, after-care, educational material, and patient & family assistance & information. Provides grants to hospitals & community health centers to benefit patients & families coping with breast cancer.

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Data based on Fiscal Year Ended 12/31/2020

Program Percentage: 7%

The percentage of United Breast Cancer Foundation's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$11,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $76

How many dollars United Breast Cancer Foundation spends on fundraising to raise each $100 of contributions.

$13,000,000

Calculated Total Contributions

(rounded)

Joint Costs

United Breast Cancer Foundation's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
10% $73
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
United Breast Cancer Foundation IRS Form 990 11-3571208
United Breast Cancer Foundation Audited Financial Statements 11-3571208
Entity: United Breast Cancer Foundation
Document Type: IRS Form 990
Tax ID: 11-3571208
Entity: United Breast Cancer Foundation
Document Type: Audited Financial Statements
Tax ID: 11-3571208

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
United Breast Cancer Foundation
meets governance benchmarks.
 
United Breast Cancer Foundation
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Audrey Stephanie Mastroianni President/Executive Director $362,000
2 Kenneth Patterson Senior VP for Donor Engagement $111,500
1
Name: Audrey Stephanie Mastroianni
Title: President/Executive Director
Compensation: $362,000
2
Name: Kenneth Patterson
Title: Senior VP for Donor Engagement
Compensation: $111,500

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to the United Breast Cancer Foundation (UBCF) 2020 tax filing (IRS Form 990, Schedule M), UBCF reports receiving donated in-kind contributions on which it placed a value of $9,635,440. Of this value, $8,562,156 consisted of "in-kind donations of various household products and children items," according to Note 5 (Non-cash Contributions) of the UBCF 2020 audit. Also according to audit Note 5, UBCF "distributed in-kind contributions of the merchandise totaling $12,941,028" during 2020.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to the United Breast Cancer Foundation audit of December 31, 2020 (Note 7, Concentration of Risk):

"...For the year ended December 31, 2020, 82% of the Organization's total revenue received was from two donors..."

[...]

"The Organization is currently involved in pending litigation involving a lawsuit in the State of Florida with an advertising company. As of the date of this report [November 2, 2021], it is too early in the litigation process to estimate any potential or probable loss."

According to the United Breast Cancer Foundation audit of December 31, 2020 (Note 9, Financial Impact Related to the COVID-19 Pandemic):

"Due to the benefits of the Coronavirus Aid, Relief, and Economic Security Act (hereinafter, 'CARES Act'), on May 7, 2020, the Organization received a forgivable note for a total of $107,836. The loan was granted as part of the Paycheck Protection Program ('PPP') to help businesses impacted by the COVID-19 pandemic. Under the terms of the note, a portion or all of the note may be forgiven as a grant with the ultimate amount payable depending on the uses of the loan and the criteria set forth in the CARES Act, subsequent guidance, and regulations. The note was forgiven in full subsequent to year-end.

"Subsequent to year-end, the Organization received a note for $139,330 as part of the second round of the CARES Act PPP. The note may be forgiven entirely based on levels of qualified expenditures to be made by the Organization over a period subsequent to funding. Any amount not forgiven will be required to be repaid and amortized over a two-year term at an interest rate of 1.00%. Management expects that most, if not all, of this note will be forgiven.

"The Organization also received an Economic Injury Disaster Loan ('EIDL') of $149,900 on September 10, 2020. After deferral of payments for the first 24 months, monthly payments will be $612, including interest at 2.75%, until its maturity in thirty years."

[...]

"As a result of the spread of the COVID-19 coronavirus, economic uncertainties have arisen, which may negatively impact operating results. The full long-term impact of the pandemic on the Organization's operating results and financial position is uncertain and the financial impact of this matter, if any, cannot be completely estimated at this time."

According to the United Breast Cancer Foundation (UBCF) 2020 tax filing, UBSC reports re: the existence of a family relationship among officers, directors, trustees, or key employees, a "father/daughter" relationship between Nick Mastroianni and Audrey Stephanie Mastroianni, and a "brother/sister" relationship among Nick Mastroianni II and Audrey Stephanie Mastroianni (IRS Form 990, Schedule O).


All three Mastroiannis are reported as being both a board member and an officer of UBCF. Audrey Stephanie Mastroianni is reported as President and Executive Director; Nick Mastroianni is reported as Treasurer; and Nick Mastroianni II is reported as Secretary (IRS Form 990, Part VII).

UBCF reports having eight voting members on its governing body at the end of 2020, with five voting members reported as independent (IRS Form 990, Part VI, Section A, lines 1a & 1b). Also according to the UBCF 2020 tax filing: "Audrey Stephanie Mastroianni, as sole member, may appoint members to the governing body" (IRS Form 990, Schedule O re: Form 990, Part VI, Section A, line 7a).


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